EuroEconomica, Vol 35, No 2 (2016)

Abstract

The financial analysis has a major contribution in making basic business decisions. Implementation and realization of business decision means directing business processes and activities towards this goal. Makers and implementers of business decisions should accept full responsibility for the funding to these decisions, for success or failure. Financial policy, led by the financial management of enterprises, creating the strategy and tactics of financial management based on the principles and rules of financing to help with the business - the financial aspect provided: continuity, growth and development of society and maximize the use of positive market trends in the financial market. Survival, growth and development of society, and hence the possibility of financing the company, are determined primarily financial reputation which it enjoys as well as its financial position

Modern business decisions have been based on previous detailed and comprehensive analysis. Bring good business decision means and the methods used financial analysis that have a significant impact on the quality of the decision which will be the topic of this work.